| 探析我国增值税税制完善轨迹——以上海市增值税扩围试点为视角 |
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| 引用本文： | 杨瑜珊. 探析我国增值税税制完善轨迹——以上海市增值税扩围试点为视角[J]. 上海商学院学报, 2012, 0(3): 62-66 |
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| 作者姓名： | 杨瑜珊 |
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| 作者单位： | 华东政法大学研究生教育院 |
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| 摘 要： | 增值税在我国整个财政税收体制中占有举足轻重的地位,对其每一次改革都会引起世人的高度关注。增值税扩围举措更对我国税制将产生牵一发而动全身之效果。本文主要从增值税税制扩围的必然性、增值税扩围试点瓶颈因素、增值税税制改进方案三个方面进行论述,以期我们对增值税税制未来发展方向能有更明确的把握。
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| 关 键 词： | 增值税扩围 营业税 服务业 上海试点 |
An Analysis of Ways to Improve the VAT Taxation System |
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| YANG Yushan. An Analysis of Ways to Improve the VAT Taxation System[J]. , 2012, 0(3): 62-66 |
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| Authors: | YANG Yushan |
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| Affiliation: | YANG Yushan (School of Graduate Students Education, East China University of Political Science and Law, Shanghai 200042, China) |
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| Abstract: | VAT(Value Added Tax) occupies a pivotal position in our entire financial and taxation system, so every reform in VAT arouses a great concern over the country. In this paper, the author’s discussion centers round the following three aspects: (1) inevitability of the expansion of the VAT tax system; (2) bottlenecks in the expansion of the VAT system, and (3) recommendations for improving the VAT tax system. |
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| Keywords: | VAT expansion business tax services sector shanghai pilot undertaking |
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